| Enterprise's Taxpaying Behavior refers to all the conscious behaviors that the enterprise responds to taxation and the tax bureau, it is a basis for the tax bureau to investigate the taxpayer's taxpaying pattern and it is also the basis on which the tax authorities investigate the taxpayer's conscious behaviors and psychological react toward taxation and tax administration. The study of taxpayers'behavior combined its psychological and social analysis makes it possible for the tax bureau to deeply grasp the ideological line and behavior pattern of the enterprise taxpayers, so as to reduce tax-noncompliance at the source.This essay is about research on Enterprise's Taxpaying Behavior concluding 3 parts. Part one is the basic theory of Enterprise's Taxpaying Behavior, including the concept of Enterprise's Taxpaying Behavior, the analysis of personality characteristics from behavioral science and the factors which influence Enterprise's Taxpaying Behavior. Part two is thorough investigation of Enterprise's Taxpaying Behavior of 3 different level, including enterprise'tax-compliance and tax-noncompliance, enterprise tax planning behavior and enterprise taxpaying PP behavior. Part 3 is about strategies, including stimulation and restriction of Enterprise's Taxpaying Behavior and perfection of taxation and other relevant systems.Chapter one: In the introduction, this author states the meaning and purpose to choose this topic, relevant research and brief comment from home and abroad, researching method and framework, innovation and limitation of this essay, and definition of the concept of tax-compliance, tax-noncompliance and tax planning.By comparison, the tax planning in the enterprise's production and operation is not concluded in the definition of tax-compliance and tax-noncompliance. The concept of tax-noncompliance concludes two kinds of behaviors: one is financial arrangement the taxpayer made in order to reduce tax obligation adhering to the law; second is compliant or noncompliant behaviors which are ambiguous and hardly distinguished by law. It is obvious that the first behavior actually refers to a legal way to avoid a tax, that is tax planning. While the study of tax-compliance refers to three steps in taxpaying, namely, to declare in time, to report accurately and to pay on time. Tax planning enjoys a broad space apart from the definition of tax-compliance and tax-noncompliance. So this author makes analysis about tax planning regarding it as another enterprise's taxpaying behavior besides tax-compliance and tax-noncompliance, which set a foundation for the following parts of this essay.Chapter two: Theoretical analysis of Enterprise's Taxpaying Behavior. First is about the concept of Enterprise's Taxpaying Behavior, on the basis of comparison of enterprise's taxpaying behavior and enterprise's behavior, this author describes an outline of enterprise taxpaying behavior, and then divides into levels. Second is personality characteristics of enterprise's taxpaying behavior, following a gradual logic, this author divides the personality of enterprise taxpayer into three modes, rational mode, multi-personality mode and human-oriented mode. And to analyze the purpose of enterprise's taxpaying behavior from the three levels, to point out paying taxes is not only a social obligation for then enterprise, but maybe the enterprise's concern about other interest besides economic benefits to some extent. In the end, this author states the factors which influence enterprise's taxpaying behavior, besides taxation environment, tax burden and taxation culture also affect enterprise's taxpaying behavior.Chapter three: Analysis about enterprise tax-compliance and tax-noncompliance, which is the first level of enterprise taxpaying behavior. First, about enterprise tax-compliance behavior, the analysis is from the point of following the cost. The net cost of tax-compliance is compliance cost minus compliance profit, it is obvious that the higher the tax-compliance cost is, the heavier the extra tax burden will be on the taxpayer, so to reduce tax-compliance cost helps increase the level of tax-compliance. Moreover, about enterprise tax-noncompliance behavior, the analysis includes ways, expressions and economic impact of tax evasion.Chapter four: It is different to definite enterprise'tax planning and tax avoid behavior belongs to tax-compliance behavior or tax-noncompliance behavior, so this author makes analysis regarding it as the second level of enterprise's taxpaying behavior. First is to distinguish the enterprise's tax evading behavior and tax planning behavior, in order to make it clear that the difference between the two behaviors is tax evading behavior is contrary to the guidance of the country's taxation policy; then to analyze the cost of the enterprise's tax evading behavior from the perspective of the reference group of benefits; at last is to analyze the economical influence brought by the enterprise's tax evading behavior, which is considered to be unfavorable to both the country's benefit and the enterprise's, and should be impeded.Chapter five: Enterprise tax planning in this essay is legal way to avoid a tax, it refers to the taxpayers optimize the ways of taxpaying and arrange financial affairs according to guidance of the country's tax principle so as to reduce taxation and get legal tax benefits. Tax planning is a financial right which the enterprise deserves because tax planning is a legal preservation of the enterprise's property and profit made by the enterprise. This author also makes detailed analysis about policy and ways of tax planning the enterprise adopts in investment, financing and distribution. Taxation has dominant and important influence on investment, and it is also essential to the scale, way and field of investment, while in financing and distribution, because the financing lever can bring some tax-saving interest,enterprise must make careful financing choice and find an appropriate way to distribute dividend.Chapter six: Enterprise's Taxpaying PP Behavior. It is a relatively high level taxpaying behavior, and also a super-tax behavior. Rent seeking in tax policy is one of the ways the enterprise adopts to ease tax burden by taking advantage of the power of political group. It is an unavoidable tax problem in reality. Some relative enterprises will form a special interest group for taxpaying interest to carry out rent seeking activities when the enterprises develop to a certain scale and level. Under normal conditions, it is the tax policy that mainly affects the enterprise's tax burden, including the regulation, the beginning and stop time for collection of items of taxation and tax credit. So the best way to ease the enterprise's tax burden to the minimum is to take measures at the beginning, to exert political influence on the government in the process of formulating tax policies. In this essay, this author sets out several key elements of the tax policy: the emerging background of rent seeking; interest group formed by enterprises; the ways to rent seeking.Chapter seven: Stimulation and restriction of Enterprise's Taxpaying Behavior. If the tax authorities do not master comprehensive information about the source of taxation, it will have a side effect on tax collection. The enterprise will try to have a game of chess with tax authorities so as to pay taxes less than before. The tax bureau can promote enterprise's tax-compliance and contain tax-noncompliance by stimulation and restriction, neither of the two ways is dispensable. Stimulation to taxpayers includes giving preference to tax-compliance enterprise directly, and encouraging tax-noncompliance enterprise to turn over a new leaf, which can be solved by honest stimulation and tax amnesty. As for the restrictions of enterprise's tax-noncompliance, there are two sides: the rate of tacking down illegal acts and the punishment to illegal acts. To be specific, the enterprise dares not trust things in luck if the rate of tracking down illegal acts is high; and if the punishment to illegal acts is severe, the enterprise will pay a lot for tax evasion, so the enterprise does not dare to have a try. In the end, this author points out the content of perfection from three aspects. First is the perfection of tax system. If the regulation of tax system is not so tight, steps of tax collection and tax paying are too complicated and the tax burden is too heavy or obviously unfair, all these factors can lead to enterprise tax-noncompliance, so we need to optimize and perfect tax system according to the principle of simplifying, convenience, reality and equality, in order to make taxpayers to accept and accurately understand the regulation of the tax law, and pay taxes conveniently. Second is the perfection of tax collection system. Under a sound tax system, an efficient tax collection is a key means to stimulate the taxpayers to pay taxes according to tax law. Last is the promotion of the quality of people from both taxpaying and tax-collection parties, because we can make strict law to restrict tax-noncompliance behavior, but to solve the enterprise's tax planning and taxpaying PP behaviors, we need to solve it by promoting the quality of people from both parties.The following are innovation of this essay:1.This author adopts a new way of thinking to study taxation issues. Generally, the common way is to emphasize tax is an economy lever of the government macro control and a main tool for the government to collect financial revenue. While this author considers that the enterprise's taxpaying behavior has"rational mode","multi-personality mode"and"human-oriented mode"according to the enterprise's behavior, and then make analysis about the influence of then enterprise's behavior and the optimize of tax collection and management.2.This essay has a relatively comprehensive writing and study system. It begins with the characteristics and influence factors of enterprise's taxpaying behavior and makes a deep analysis about the three levels of enterprise's taxpaying behavior—tax-compliance, tax planning and taxpaying PP behavior, on the basis of that to analyze the stimulation and restriction of enterprise's taxpaying behavior and the perfection of tax system and tax collection and management. This author also adopts a new way to analyze enterprise's taxpaying behavior, to apply knowledge of economy, finance to research instead of following traditional method.3. This essay contains the analysis of the enterprise's taxpaying PP behavior which belongs to a new research field. According to this author, it is unavoidable for enterprises to form an interest group when the scale of the enterprise develops to a certain level, in order to rent seeking for some taxpaying interest. The enterprise's taxpaying PP behavior has 3 main forms, namely,"out-bureau activities","chartered right"and timely suggestions for revenue management.4.This author considers that the construction of tax system should be a comprehensive system. We should pay attention to the function of the revenue in macro control as well as its effect on micro part, in the same way, we should protect the right of taxpayers when optimize the tax collection and management. The constructions of tax system and tax collection and management both are important, so are the work to promote tax-compliance and the protection of enterprise's taxpayers'right. And we should attach same importance to the promotion of people's quality from the tax collectors and taxpayers, the perfection of tax system and the strengthening of tax collection and management. At present, there are not so many systematic studies about enterprise's taxpaying behavior in China, the information and document are relatively rare, and the enterprise's taxpaying behavior itself is very complicated covering behavioral science, psychology, politics and other subject, and this author herself also has limitations in theory, information collection and means of research, so this essay still has some limitations: first, the evidence of research is not enough, because it is hard to get the date of the enterprise's tax evasion and accurately count the tax-saving profit of the enterprise through tax planning, so it is impossible to carry out quantitative analysis. In addition, it seems that the analysis about the reform in China is not so comprehensive, because this author just makes analysis at the aspect of enterprise's taxpaying behavior instead of in an all-round systematic way.
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